This opinion cites 6 cases:

Lewis v. Comm'r , 128 T.C. 48 ( 2007 )

• United States Tax Court |   Wednesday, March 28, 2007 |   Cited 0 times

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Drake v. Commissioner , 511 F.3d 65 ( 2007 )

• Court of Appeals for the First Circuit |   Thursday, December 20, 2007 |   Cited 0 times

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Murphy v. Commissioner of IRS , 469 F.3d 27 ( 2006 )

• Court of Appeals for the First Circuit |   Monday, November 20, 2006 |   Cited 0 times

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Woodral v. Commissioner , 112 T.C. 19 ( 1999 )

• United States Tax Court |   Tuesday, January 12, 1999 |   Cited 0 times

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Hoyle v. Commissioner , 136 T.C. 463 ( 2011 )

• United States Tax Court |   Monday, May 23, 2011 |   Cited 0 times

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Sego v. Commissioner , 114 T.C. 604 ( 2000 )

• United States Tax Court |   Friday, June 30, 2000 |   Cited 0 times

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